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TMI Blog2018 (1) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... ice provider situated abroad for warehousing and handling of the goods stored outside India. Adjudicating authority after following due process of law upheld the contention of the appellant and dropped the demand raised on merits as well as on limitation. Aggrieved by such order, an appeal was preferred before the first appellate authority by Revenue. The first appellate authority in para 5 of the impugned order has specifically recorded the following:- "5. I have gone through the case and considered the averment made by the appellant as well as cross-objection filed by the respondent. The lower authority has decided the case both on merits and on limitation grounds whereas the revenue has contested the case only on the issue of merit. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT Credit is eligible. I reproduce the said paragraphs:- "5. Heard both sides and considered the submissions. 6. The Revenue has filed this appeal on the ground that in the case of export of the goods, place of removal is port of export and to that extent, they have relied on para 4 of the circular dated 28.2.2015. which reads as under: 4. In most of the cases, therefore, it would appear that handing over of the goods to the carrier/transporter for further delivery of the goods to the buyer, with the seller not reserving the right of disposal of the goods, would lead to passing on of the property in goods from the seller to the buyer and it is the factory gate or the warehouse or the depot of the manufacturer which would be the pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods during transit to the destination and (c) the freight charges were integral part of the price of goods. 9. Admittedly, the respondent has compiled with these conditions, in that circumstance, I hold that the Commissioner (Appeals) has rightly allowed the credit on courier and transportation charges to the respondent for transportation of the goods to the foreign buyer premises. It is not disputed that the respondent has not paid service tax. Therefore, I do not find any infirmity in the impugned order and the same is upheld and the appeal filed by the Revenue is dismissed." 7. In view of the foregoing, I find that the impugned order to the extent is contested is set aside and the appeal is allowed with consequential relief, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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